Analytical procedures are important auditing techniques for evaluating relationships between financial and non-financial information. There are four key types of analytical procedures: trend analysis, ratio analysis, regression analysis, and reasonableness tests (Whittington & Pany, 2021). Trend analysis involves comparing data over time to identify patterns or significant changes, while ratio analysis compares related financial accounts, such as liquidity or profitability ratios, either over time (horizontal analysis) or against industry averages (cross-sectional analysis). Regression analysis uses statistical models to predict account balances or ratios based on external factors like market conditions. Finally, reasonableness tests are simpler analyses that check if data aligns with expectations without detailed statistical modeling (Whittington & Pany, 2021). Auditors typically perform three major types of comparisons during analytical procedures. First, they compare current data to prior periods to detect trends or anomalies. Second, auditors compare financial ratios to industry benchmarks to assess performance. Third, they compare actual financial outcomes to budgeted or forecasted amounts to identify discrepancies (Whittington & Pany, 2021). Analytical procedures are conducted at different stages of the audit for distinct purposes. In the planning stage, these procedures help auditors understand the client's business and identify potential risks by examining trends or